Organization and Basis of Presentation (Tables)

12 Months Ended

Dec. 31, 2018

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Schedule of Major Subsidiaries, VIEs and VIEs' Subsidiaries

As of December 31, 2018, the Company’s major subsidiaries, VIEs and VIEs’ subsidiaries are as follows:

	Place of Incorporation	Date of Establishment/Acquisition		Effective interest held
Subsidiaries:
Beijing QIYI Century Science & Technology Co., Ltd. (“Beijing QIYI Century”)	PRC	March 8, 2010			100	%
Chongqing QIYI Tianxia Science & Technology Co., Ltd. (“QIYI Tianxia”)	PRC	November 3, 2010			100	%
Qiyi.com HK Limited (“QIYI HK”)	Hong Kong	April 14, 2011			100	%
iQIYI Film Group Limited	Cayman	May 26, 2017			100	%
iQIYI Media Limited	Cayman	May 26, 2017			100	%
iQIYI Film Group HK Limited	Hong Kong	June 12, 2017			100	%
Beijing iQIYI New Media Science & Technology Co., Ltd. (“iQIYI New Media”)	PRC	July 27, 2017			100	%
Skymoons Inc.	Cayman	Acquired on July 17, 2018			100	%
Magic Prime Group Limited	BVI	Acquired on July 17, 2018			80	%
Special (Hong Kong) Co., Ltd.	Hong Kong	Acquired on July 17, 2018			80	%

VIEs and VIEs’ subsidiaries:
Beijing iQIYI Science & Technology Co., Ltd. (“Beijing iQIYI ”; formerly known as Beijing Xinlian Xinde Advertisement Media Co., Ltd.)	PRC	Acquired on November 23, 2011		Nil
Shanghai iQIYI Culture Media Co., Ltd. (“Shanghai iQIYI”)	PRC	December 19, 2012		Nil
Shanghai Zhong Yuan Network Co., Ltd. (“Shanghai Zhong Yuan”)	PRC	Acquired on May 11, 2013		Nil
iQIYI Pictures (Beijing) Co., Ltd. (“iQIYI Pictures”)	PRC	December 31, 2014		Nil
Beijing iQIYI Cinema Management Co., Ltd.(“Beijing iQIYI Cinema”)	PRC	June 28, 2017		Nil
Tianjin Skymoons Interactive Co., Ltd. (“Tianjin Skymoons”）	PRC	Acquired on July 17, 2018		Nil
Chengdu Skymoons Digital Entertainment Co., Ltd. ( “Chengdu Skymoons”)	PRC		Acquired on July 17, 2018	Nil

Schedule of VIEs and VIEs' Subsidiaries Included in Consolidated Balance Sheets and Statements of Comprehensive Loss

The carrying amounts of the assets, liabilities and the results of operations of the VIEs and VIEs’ subsidiaries included in the Company’s consolidated balance sheets and statements of comprehensive loss are as follows:

	As of December 31,
	2017		2018		2018
	RMB		RMB		US$
ASSETS
Current assets:
Cash and cash equivalents		539,383		614,929		89,438
Short-term investments		407,169		763,310		111,019
Accounts receivable, net		2,161,893		2,426,175		352,873
Others		1,242,651		3,185,767		463,350
Total current assets		4,351,096		6,990,181		1,016,680
Non-current assets:
Fixed assets, net		821,156		840,609		122,262
Long-term investments		567,887		2,133,476		310,301
Others		6,333,338		10,664,091		1,551,027
Total non-current assets		7,722,381		13,638,176		1,983,590
Total assets		12,073,477		20,628,357		3,000,270
LIABILITIES
Third-party liabilities
Current liabilities:
Accounts payable		4,275,803		5,285,801		768,788
Customer advances and deferred revenue		1,633,197		2,115,296		307,657
Long-term loans, current portion (i)		10,000		56,000		8,145
Accrued expenses and other liabilities		2,333,864		3,218,856		468,163
Others		67,673		648,323		94,295
Total current liabilities		8,320,537		11,324,276		1,647,048
Total non-current liabilities (i)		286,854		1,434,506		208,640
Amounts due to the Company and its subsidiaries		6,077,542		12,409,340		1,804,864
Total liabilities		14,684,933		25,168,122		3,660,552

	For the year ended December 31,
	2016			2017			2018			2018
	RMB			RMB			RMB			US$
Total revenues		10,756,372			16,389,778			22,982,783			3,342,707
Net loss		(2,026,863	)		(609,387	)		(2,749,657	)		(399,921	)
Net cash provided by operating activities		1,645,352			5,356,540			4,548,220			661,511
Net cash used for investing activities		(2,389,511	)		(4,687,804	)		(6,671,588	)		(970,342	)
Net cash provided by/(used in) financing activities		1,001,766			(848,300	)		2,202,196			320,296

(i) In accordance with the arrangement as described in Note 13, the Group consolidates the securitization vehicle as it is a VIE for which the Group considers itself the primary beneficiary given the Group has the power to govern the activities that most significantly impact its economic performance and is obligated to absorb losses that could potentially be significant to the VIE. As of December 31, 2018, RMB46,000 (US$6,690) of the loan is repayable within one year and is included in “Long-term loans, current portion” and the remaining balance of RMB424,000 (US$61,668) of the loan is included in non-current liabilities in the carrying amounts of the liabilities of the VIEs and VIEs' subsidiaries.

- Definition

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

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